A cartoon that discusses some internal controls over bank reconciliations in a local church:

[youtube http://www.youtube.com/watch?v=7KLiK8vNDYs]

The cartoon is based on the book Once Upon Internal Control – A tale of good and bad ways to implement internal controls in a local church, written by James Ulvog, CPA.

Click for:

• text from the book that is the basis for this cartoon
• more discussion on bank reconciliations